Research On The Reform Of Grassroots Tax Institutions After The Combination Of State Taxation Bureau And Local Taxation Bureau

In late July 2018,all new tax authorities at the county level and in towns and townships across the country were listed,marking the successful conclusion of the first tough battle in the reform of the national tax collection and administ ration system.On the one hand,the consolidation of national and local taxes has laid a good foundation for the reform of the tax authorities.On the other hand,the new authorities still face a series of problems to be solved.At the same ti me,the reform of grassroots tax institutions is particularly urgent due to the ma ny constraints,such as the historical problems left over before the merger and th e new challenges after the merger.Guided by the theory of structural functionalism,new public services and ho listic governance,this paper analyzes the problems and causes of the reform of grassroots tax institutions by means of literature research,questionnaires and inter views,taking district H of nanchang city as an example,and tries to propose co rresponding solutions.The article is divided into five parts.The first part is the introduction.The second part is an overview of relevant theories,including struct ural functionalism,public value theory,holistic governance and so on.The third part analyzes the problems and causes of the reform of tax institutions at the gr ass-roots level.The fourth part is the Suggestions of perfecting the reform of tax institutions at the grass-roots level.The fifth part is the conclusion.The author believes that the land tax after the merger,tax authorities at gra ssroots level still need to further deepen the reform,solve the problems left over by history and the reform of new problems,and through scientific institution fu nctions,and constantly deepen the ideological understanding,improve the adminis trative efficiency,to accelerate the process of informatization construction,and co nstantly promote the team construction and so on several aspects,to ensure that the work steadily push forward reform,tax authorities at the grass-roots level of administrative service efficiency and tax service quality significantly enhanced.This paper has a distinct timeliness,closely linked to the current developme nt trend,timely and quickly keep up with the latest reform work requirements,t o a certain extent to fill the gap in the latest research field,so as to provide an important reference for the tax department to better complete the reform task,h as a certain immediate significance.However,there are still some deficiencies: fi rst,some key documents are not quoted;second,the timeliness of the data usedin this paper cannot be accurately verified;third,the selection and combination of cases need to be improved.